Connecticut CPA Ethics Exam Requirements [2022]

Connecticut CPA Ethics Exam Requirements

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Connecticut CPA Ethics Exam Requirements

To meet the Connecticut CPA ethics exam requirements and become a CPA, candidates will have to complete and pass the AICPA Professional Ethics for CPAs self-study course called Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course (For Licensure) with a score of 90 or higher.

Summary of Connecticut CPA Requirements

Credit Hours to Sit for CPA Exams120
Credit Hours in Accounting courses to sit for the CPA Exam24
At least (1) Business Law, (1) Economics & (1) Finance courseYes
Bachelor’s Required to Sit for CPA Exams?No
Credit Hours for CPA License150
Credit Hours in Accounting courses for CPA License36
Credit Hours in Economics/Business courses for CPA License30
Credit Hours in General Education courses for CPA License60
Bachelor’s Degree Required?Yes
Work Experience Required2 – 3 Years
Ethics Exam Required?Yes
Required CPE Hours Every Year40

General Requirement

The state has no age limitations for the Connecticut CPA exam requirements, nor does it require U.S. citizenship. Citizenship or residency in a state. However, Connecticut CPA exam requirements require a Social Security number. Contact the Board to confirm your eligibility if you are a foreign national with a taxpayer identification number.

Credit Requirements for Connecticut CPA License

You must finish 150 semester hours of undergraduate courses to become a CPA. To begin the operation, which will take around 120 hours, you must have a bachelor’s degree. While completing your undergraduate degree, ensure that you complete enough of the essential curriculum to meet Connecticut CPA exam requirements.

With most bachelor’s degrees in accounting consisting of 120 semester hours, earning a master’s in accounting or post-baccalaureate certificate is the standard way to get those 30 additional credits you need to become a CPA in Connecticut. Many of these programs are available entirely online.

Accepted Educational Institutions

The Connecticut State Board of Accountancy will recognize all applicable degrees and credits acquired from any institution or university in the United States that is accredited by one of the Department of Education’s six regional accrediting organizations:

If a regional accrediting authority does not approve your program, it must be deemed equivalent by the Connecticut State Board of Accountancy. Only Bob Jones University and Everest University currently have this equivalence status.

Required Courses

To begin with, your school must be regionally accredited. You must have 36 semester hours in accounting, including introductory coursework, as part of your 150 semester hours. In addition, you must have 30 hours of business administration or economics. Some or all of the following courses may be included in these courses:

  • Statistics
  • Marketing
  • Organizational behaviors
  • Management Principles
  • Business Law
  • Managerial Finance
  • Managing Financial Portfolios
  • Micro Economics
  • Macro Economics
  • Economic Theories and Principles

You must also complete 60 hours of general education coursework. Most undergraduate programs will need you to take several courses in English, foreign languages, and other fields to complete your education. Whatever credit hours remain may be finished how you see fit, as long as you may still get a bachelor’s degree.

Your hours could come from a variety of sources. The board accepts courses from an online or community college if a regional organization accredits the institution. Even Connecticut CPA Exam Requirements education is acceptable if an accredited institution has approved it. You may decide to seek outside instruction through a commercial CPA review course, but that work will not be accepted as part of your Connecticut CPA license application.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Four CPA Exam Sections are:

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

  • Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
  • Understand the entity including its operations, information systems (including the use of third-party systems) and its underlying business processes, risks and related internal controls.
  • Understand the flow of transactions and underlying data through a business process and its related information systems.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

  • Financial Accounting Standards Board (FASB)
  • U.S. Securities and Exchange Commission (U.S. SEC)
  • American Institute of Certified Public Accountants (AICPA)
  • Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

  • U.S. federal taxation
  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Connecticut CPA Exam Cost Breakdown

The Connecticut CPA exam cost consists of six main fees: for the exam costs there is an initial exam application fee of $170, a registration fee of $85 for re-examination candidates and the $226.15 per CPA exam section totaling $905 for all four sections.

There is also the licensing and certification fee which will depend on the candidate’s choice. An initial CPA certificate will cost $150, an initial registration fee is $40 and then there is the initial CPA license which is $150.

Initial Exam Application$170.00
Registration Fee$85.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
Initial CPA Certificate Fee$150.00
Initial CPA Registration Fee$40.00
Initial CPA License Fee$150.00
CPA Registration Renewal Fee$40.00
CPA License Renewal Fee$565.00

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

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